BELDIP: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BELDIP
Largest movements
- Receivables within one year +€69,359
up €69,359 (+164.6%), from €42,134 to €111,494
- Stocks and contracts -€6,214
down €6,214 (-50.5%), from €12,298 to €6,083
- Cash -€2,680
down €2,680 (-4.4%), from €61,245 to €58,565
mainly Receivables within one year (-€69,359) and Investment in fixed assets (net) (-€2,314)
- Profit (loss) carried forward +€32,399
up €32,399 (+37.9%), from €85,589 to €117,987
- Trade debts +€15,791
up €15,791 (+137.5%), from €11,488 to €27,278
- Tax, wage and social debts +€12,411
up €12,411 (+538.1%), from €2,306 to €14,717
- Turnover +€113,161
up €113,161 (+28.1%), from €402,279 to €515,441
- Purchases and services +€100,027
up €100,027 (+28.4%), from €352,004 to €452,031
- Gross operating margin +€13,135
up €13,135 (+26.1%), from €50,276 to €63,410
- Staff costs -€11,550
down €11,550 (-40.6%), from €28,439 to €16,889
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,443 | €178,043 | +€60,600 | +51.6% |
| Fixed assets | 21/28 | €1,766 | €1,901 | +€136 | +7.7% |
| Tangible fixed assets | 22/27 | €1,716 | €1,851 | +€136 | +7.9% |
| Furniture and vehicles | 24 | €1,716 | €1,851 | +€136 | +7.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €115,677 | €176,142 | +€60,465 | +52.3% |
| Stocks and contracts in progress | 3 | €12,298 | €6,083 | -€6,214 | -50.5% |
| Stocks | 30/36 | €12,298 | €6,083 | -€6,214 | -50.5% |
| Amounts receivable within one year | 40/41 | €42,134 | €111,494 | +€69,359 | +164.6% |
| Other amounts receivable | 41 | €42,134 | €111,494 | +€69,359 | +164.6% |
| Cash at bank and in hand | 54/58 | €61,245 | €58,565 | -€2,680 | -4.4% |
| Total equity and liabilities | 10/49 | €117,443 | €178,043 | +€60,600 | +51.6% |
| Equity | 10/15 | €103,649 | €136,047 | +€32,399 | +31.3% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,589 | €117,987 | +€32,399 | +37.9% |
| Amounts payable | 17/49 | €13,794 | €41,995 | +€28,202 | +204.4% |
| Amounts payable within one year | 42/48 | €13,794 | €41,995 | +€28,202 | +204.4% |
| Trade debts | 44 | €11,488 | €27,278 | +€15,791 | +137.5% |
| Suppliers | 440/4 | €11,488 | €27,278 | +€15,791 | +137.5% |
| Taxes, remuneration and social security | 45 | €2,306 | €14,717 | +€12,411 | +538.1% |
| Taxes | 450/3 | €2,306 | €14,717 | +€12,411 | +538.1% |
| Turnover | 70 | €402,279 | €515,441 | +€113,161 | +28.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €352,004 | €452,031 | +€100,027 | +28.4% |
| Remuneration, social security and pensions | 62 | €28,439 | €16,889 | -€11,550 | -40.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,667 | €2,179 | -€3,488 | -61.6% |
| Other operating charges | 640/8 | €3,764 | €5,314 | +€1,549 | +41.2% |
| Gross operating margin | 9900 | €50,276 | €63,410 | +€13,135 | +26.1% |
| Operating profit (loss) | 9901 | €12,406 | €39,029 | +€26,623 | +214.6% |
| Financial income | 75/76B | €13 | €1 | -€12 | -94.7% |
| Recurring financial income | 75 | €12 | €1 | -€11 | -94.2% |
| Non-recurring financial income | 76B | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,195 | €2,109 | +€915 | +76.6% |
| Recurring financial charges | 65 | €659 | €889 | +€230 | +35.0% |
| Non-recurring financial charges | 66B | €536 | €1,220 | +€684 | +127.7% |
| Profit (loss) for the period before taxes | 9903 | €11,224 | €36,920 | +€25,696 | +228.9% |
| Income taxes | 67/77 | €6,447 | €4,521 | -€1,926 | -29.9% |
| Profit (loss) for the period | 9904 | €4,777 | €32,399 | +€27,622 | +578.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,777 | €32,399 | +€27,622 | +578.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.